Stamp Duty Land Tax Manual

SDLTM00060 - Introduction to Stamp Duty Land Tax (SDLT): Liability to tax - FA03/S85

The purchaser is responsible for making a land transaction return and paying the SDLT within 14 days of the effective date of the transaction.

Before 1 March 2019, the purchaser had 30 days from the effective date of transaction to make a land transaction return and pay tax due.

In some instances, a further return is required. The time limit in relation to filing a further return and paying tax due is 30 days.

If the purchaser is company special rules apply. See SDLTM30200+.

Joint purchasers are jointly and severally liable for the tax although it can be fully discharged by any one of them. See SDLTM31600.

When a partnership acquires a chargeable interest all partners at the effective date and any person who becomes a partner after the effective date are responsible partners in relation to the transaction. See SDLTM33000+.

Where trustees of a settlement are liable to make a payment of tax or any associated payment including interest or penalties, such payment may be made by any one or more of the responsible trustees.

Responsible trustees are those who are trustees at the effective date of the transaction and anyone who becomes a trustee subsequently. See SDLTM31700+.